balance sheet value - meaning and definition. What is balance sheet value
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What (who) is balance sheet value - definition

SITUATION WHEN AN ASSET, DEBT OR FINANCING ACTIVITY NOT ON THE COMPANY'S BALANCE SHEET
Off balance-sheet; Off balance sheet; Off-balance sheet; Off balance sheet financing

balance sheet         
ACCOUNTING FINANCIAL SUMMARY
Balance Sheet; Balance sheets; Statement of Financial Position; Balance sheet analysis; Position statement; Consolidated balance sheet; Net current assets; Net current asset; Balance sheet substantiation; Substantiation; Substantiate; Balance sheet substantiations; Statement of financial position; Balance sheet total
n. the statement of the assets and the liabilities (amounts owed) of a business at a particular time usually prepared each month, quarter of a year, annually, or upon sale of the business. It is intended to show the overall condition of the business. A balance sheet should not be confused with a profit and loss statement, which is an indicator of the current activity and health of the business.
substantiate         
ACCOUNTING FINANCIAL SUMMARY
Balance Sheet; Balance sheets; Statement of Financial Position; Balance sheet analysis; Position statement; Consolidated balance sheet; Net current assets; Net current asset; Balance sheet substantiation; Substantiation; Substantiate; Balance sheet substantiations; Statement of financial position; Balance sheet total
(substantiates, substantiating, substantiated)
To substantiate a statement or a story means to supply evidence which proves that it is true. (FORMAL)
There is little scientific evidence to substantiate the claims.
= validate
VERB: V n
substantiation
There may be alternative methods of substantiation other than written records.
N-UNCOUNT
substantiation         
ACCOUNTING FINANCIAL SUMMARY
Balance Sheet; Balance sheets; Statement of Financial Position; Balance sheet analysis; Position statement; Consolidated balance sheet; Net current assets; Net current asset; Balance sheet substantiation; Substantiation; Substantiate; Balance sheet substantiations; Statement of financial position; Balance sheet total

Wikipedia

Off-balance-sheet

Off balance sheet (OBS), or incognito leverage, usually means an asset or debt or financing activity not on the company's balance sheet. Total return swaps are an example of an off-balance-sheet item.

Some companies may have significant amounts of off-balance-sheet assets and liabilities. For example, financial institutions often offer asset management or brokerage services to their clients. The assets managed or brokered as part of these offered services (often securities) usually belong to the individual clients directly or in trust, although the company provides management, depository or other services to the client. The company itself has no direct claim to the assets, so it does not record them on its balance sheet (they are off-balance-sheet assets), while it usually has some basic fiduciary duties with respect to the client. Financial institutions may report off-balance-sheet items in their accounting statements formally, and may also refer to "assets under management", a figure that may include on- and off-balance-sheet items.

Under previous accounting rules both in the United States (U.S. GAAP) and internationally (IFRS), operating leases were off-balance-sheet financing. Under current accounting rules (ASC 842, IFRS 16), operating leases are on the balance sheet. Financial obligations of unconsolidated subsidiaries (because they are not wholly owned by the parent) may also be off balance sheet. Such obligations were part of the accounting fraud at Enron.

The formal accounting distinction between on- and off-balance-sheet items can be quite detailed and will depend to some degree on management judgments, but in general terms, an item should appear on the company's balance sheet if it is an asset or liability that the company owns or is legally responsible for; uncertain assets or liabilities must also meet tests of being probable, measurable and meaningful. For example, a company that is being sued for damages would not include the potential legal liability on its balance sheet until a legal judgment against it is likely and the amount of the judgment can be estimated; if the amount at risk is small, it may not appear on the company's accounts until a judgment is rendered.

Examples of use of balance sheet value
1. Their best hope now is that a bidder, possibly from abroad, will decide that its brand name is still worth having and will be ready to pay a modest premium over the balance sheet value of its loans.